STRATEGY STUDIO / PUBLIC DATA EXPLORER

SIMCHAS DAVID FOUNDATION TR: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SIMCHAS DAVID FOUNDATION TR (EIN 20-2079591)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-08-04
IRS object ID
201512169349100751
Schema version
2014v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-08-04T15:57:37-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133747570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line122 WEST 38TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100186269ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202079591EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIMCHAS DOVID FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSIMCBusinessNameControlTxt
Phone7182187000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112052803ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SIMKOWITZPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7182187000PhoneNum
Signature2015-07-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2015-07-29PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$929,717FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$320,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$2,855InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,855InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,855InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$322,855TotalRevAndExpnssAmt
Total Net Invst Incm$2,855TotalNetInvstIncmAmt
Total Adj Net Incm$2,855TotalAdjNetIncmAmt
Taxes Rev And Expnss$935TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$935TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$431,295ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$431,295ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$432,230TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$431,295TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$109,375ExcessRevenueOverExpensesAmt
Net Investment Income$2,855NetInvestmentIncomeAmt
Adjusted Net Income$2,855AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$580,782CashBOYAmt
Cash EOY$71,816CashEOYAmt
Cash EOYFMV$71,816CashEOYFMVAmt
Sav And Temp Cash Invst BOY$458,310SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$857,901SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$857,901SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,039,092TotalAssetsBOYAmt
Total Assets EOY$929,717TotalAssetsEOYAmt
Total Assets EOYFMV$929,717TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,039,092UnrestrictedBOYAmt
Unrestricted EOY$929,717UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,039,092TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$929,717TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,039,092TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$929,717TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,039,092TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$109,375ExcessRevenueOverExpensesAmt
Subtotal$929,717SubtotalAmt
Tot Net Ast Or Fund Balances EOY$929,717TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$454,415AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$783,743NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.579801DistributionYr1Rt
Adjusted Qlfy Distri Yr2$281,473AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$894,520NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.314664DistributionYr2Rt
Adjusted Qlfy Distri Yr3$171,258AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$113,084NetVlNoncharitableAssetsYr3Amt
Distribution Yr31.514432DistributionYr3Rt
Adjusted Qlfy Distri Yr4$266,861AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$406,195NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.656978DistributionYr4Rt
Adjusted Qlfy Distri Yr5$235,900AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$402,978NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.585392DistributionYr5Rt
Total Distribution3.651267TotalDistributionRt
Average Distribution0.730253AverageDistributionRt
Net Vl Noncharitable Assets$773,909NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$565,149AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$29NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$565,178AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$431,295QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$57InvestmentIncomeExciseTaxAmt
Subtotal$57SubtotalAmt
Tax Based On Investment Income$57TaxBasedOnInvestmentIncomeAmt
Applied To Es Tax$57AppliedToEsTaxAmt
Total Payments And Credits$57TotalPaymentsAndCreditsAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksDAVID SIMLOWITZIndividualWithBooksNm
Phone7182187000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112052803ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID SIMKOWITZ
65 SKILLMAN STREETBROOKLYNNY112052803TRUSTEE2.00$0$0$0
CHANA SIMKOWITZ
65 SKILLMAN STREETBROOKLYNNY112052803TRUSTEE2.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$785,694AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$785,694TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$785,694AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,785CashDeemedCharitableAmt
Net Vl Noncharitable Assets$773,909NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,695MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,695MinimumInvestmentReturnAmt
Tax Based On Investment Income$57TaxBasedOnInvestmentIncomeAmt
Total Tax$57TotalTaxAmt
Distributable Before Adj$38,638DistributableBeforeAdjAmt
Distributable Before Ded$38,638DistributableBeforeDedAmt
Distributable As Adjusted$38,638DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$431,295ExpensesAndContributionsAmt
Qualifying Distributions$431,295QualifyingDistributionsAmt
Adjusted Qualifying Distri$431,295AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,638DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$215,970ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$246,629ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$166,208ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$236,876ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$415,910ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,281,593TotalExcessDistributionCyovAmt
Qualifying Distributions$431,295QualifyingDistributionsAmt
Applied To Current Year$38,638AppliedToCurrentYearAmt
Remaining Distri From Corpus$392,657RemainingDistriFromCorpusAmt
Total Corpus$1,674,250TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$215,970ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,458,280ExcessDistriCyovToNextYrAmt
Excess From Year4$246,629ExcessFromYear4Amt
Excess From Year3$166,208ExcessFromYear3Amt
Excess From Year2$236,876ExcessFromYear2Amt
Excess From Year1$415,910ExcessFromYear1Amt
Excess From Current Year$392,657ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDAVID SIMKOWITZContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDAVID SIMKOWITZRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112052803ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7182187000RecipientPhoneNum
Form And Info And MaterialsNO RESTRICTIONSFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNO RESTRICTIONSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtBusiness Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line2RecipientUSAddress/AddressLine2Txt
CONGREGATION BNAI YESHIA
125 HEYWARD STREETBROOKLYNNY112065408N/AN/ACHARITABLE$139,150
FIDELITY CHARITABLE GIFT FUND
BOX 770001CINCINNATIOH452770053N/AN/ACHARITABLE$115,000
CONGREGATION KOLLEL TZEMACH TZADAK
279 DIVISION AVENUEBROOKLYNNY112117355N/AN/ACHARITABLE$78,400
MIFAL YISMACH LEV MEVAKSHEI HASHEM
PO BOX 50226BROOKLYNNY112050226N/AN/ACHARITABLE$34,940
CONG KHAL TZEMACH TZADIK VIZNITZ
186 ROSS STREETBROOKLYNNY112117205N/AN/ACHARITABLE$11,845
AMERICAN FRIENDS OF MERKAZ CHASIDEI
285 LEE AVENUEBROOKLYNNY112065498N/AN/ACHARITABLE$11,000VIZNITX INC
TORAS CHAIM
121 LEE AVENUEBROOKLYNNY112117910N/AN/ACHARITABLE$10,000
MISC CHARITIES UNDER 1000
65 SKILLMAN STREETBROOKLYNNY112052803N/AN/ACHARITABLE$9,160
AMER FRIENDS OF RAMOT TORAH SCHOOLS
2229 85TH STREETBROOKLYNNY112143363N/AN/ACHARITABLE$6,500
MESAMCHE LEV-VIYOEL MOISHE
51 ROSS STREETBROOKLYNNY112117533N/AN/ACHARITABLE$3,600
YESHIVA OF NITRA
194 DIVISION AVENUEBROOKLYNNY112117108N/AN/ACHARITABLE$2,800
AMERICAN FRIENDS OF CHAIM LAYELED
803 EAST 3RD STREETBROOKLYNNY112185795N/AN/ACHARITABLE$1,800
CONGREGATION AHAVAS TZDOKAH VCHESED
1347 42ND STREETBROOKLYNNY112191406N/AN/ACHARITABLE$1,800
OHR TORAH
4615 14TH AVENUEBROOKLYNNY112192610N/AN/ACHARITABLE$1,800
CONG BEIS NUSEN
199 LEE AVENUEBROOKLYNNY112118919N/AN/ACHARITABLE$1,500PO BOX 221
CONGREGATION REB MEIR BAAL HANES
1161 45TH STREETBROOKLYNNY112192029N/AN/ACHARITABLE$1,000
KEREN YAGDIL TORAH
3054 BEDFORD AVENUEBROOKLYNNY112103714N/AN/ACHARITABLE$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$431,295TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,855ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,855ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,855TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDAVID CHANA SIMKOWITZContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112052803ZIPCd
FieldValueIRS element (for citing)
Total Contributions$320,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL TAX$685
NYS DEPT OF LAW$250